Corporation Tax Act 2010 (c. 4)

Part 11 U.K. Charitable companies etc

Chapter 2 U.K. Gifts and other payments

[F1 Claims U.K.

Textual Amendments

F1 S. 477A and cross-heading inserted (8.4.2010) by Finance Act 2010 (c. 13), Sch. 8 para. 7

477A Claims in relation to gift aid relief U.K.

[F2 (A1) This section applies to claims for repayment of income tax treated as having been paid by virtue of—

(a) section 471 (gifts qualifying for gift aid relief: charitable companies), or

(b) section 475 (gifts qualifying for gift aid relief: eligible bodies).]

(1) This section [F3 also] applies to claims for amounts to be exempt from tax by virtue of—

(a) section 472 (gifts qualifying for gift aid relief: charitable companies), or

(b) section 475 (gifts qualifying for gift aid relief: eligible bodies).

(2) A claim to which this section applies may be made—

(a) to an officer of Revenue and Customs, or

(b) where the claimant is a company, by being included in the claimant's company tax return.

(3) In this section—

• “ free-standing claim ” means a claim made as mentioned in subsection (2)(a), and

• “ tax return claim ” means a claim made as mentioned in subsection (2)(b).

(4) The Commissioners for Her Majesty's Revenue and Customs may by regulations make provision—

(a) limiting the number of free-standing claims that may be made by a person in a tax year, or

(b) requiring a claim for an amount below an amount specified in the regulations to be made as a tax return claim.

(5) The regulations may make different provision for different cases or purposes.]

Textual Amendments

F2 S. 477A(A1) inserted (retrospective to 8.4.2010) by Finance Act 2012 (c. 14), Sch. 15 paras. 3(2), 17(1)

F3 Word in s. 477A(1) inserted (retrospective to 8.4.2010) by Finance Act 2012 (c. 14), Sch. 15 paras. 3(3), 17(1)